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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER V  -  INPUT TAX CREDIT
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Related Sections / Notifications / Case Laws

Section 2 of CGST Act - Definitions


Section 3 of CGST Act - Officers under this Act


Section 16 of CGST Act - Eligibility and conditions for taking input tax credit.


Section 17 of CGST Act - Apportionment of credit and blocked credits.


Section 18 of CGST Act - Availability of credit in special circumstances.


Section 20 of CGST Act - Manner of distribution of credit by Input Service Distributor.


Section 50 of CGST Act - Interest on delayed payment of tax.


Rule 42 of CGST Rules - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.


Form GSTR-3B


Form GST DRC-03


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